https://www.taxtmi.com/caselaws?id=394135 The Tribunal overturned the Commissioner's decision, allowing the appellant to claim CENVAT Credit on inputs, input services, and capital goods used in constructing a commercial Mall, which was rented out. It ruled that the amendment effective from 1 April 2011 did not apply to services received before that date, as supported by the CBEC Circular. en-us Wed, 29 Jan 2020 00:00:00 +0530 Wed, 06 Nov 2024 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394135 The Tribunal overturned the Commissioner's decision, allowing the appellant to claim CENVAT Credit on inputs, input services, and capital goods used in constructing a commercial Mall, which was rented out. It ruled that the amendment effective from 1 April 2011 did not apply to services received before that date, as supported by the CBEC Circular. Case-Laws Service Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394135